RS 52:1: Consent of state to acquisition; state rights unaffected; taxation

A. The United States, in accordance with the seventeenth clause, eighth section of the first article of the Constitution of the United States,1 may acquire and occupy any land in Louisiana required for the purposes of the federal government. The United States shall have exclusive jurisdiction over the property during the time that the United States is the owner or lessee of the property.

B. The property shall be exempt from all taxation, assessment, or charge levied under authority of the state. Nothing herein shall be construed or held to affect the rights of Louisiana or other local authority to exercise any rights which they may have, including the right to levy and collect taxes upon the severance of natural resources, or other rights, property, or assets of any lessee of the United States.

C. The state may serve all civil and criminal process issuing under authority of Louisiana on the property acquired by the United States.

Amended by Acts 1982, No. 510, §1.

1U.S.C.A. Const. Art. 1, §8, cl. 17.